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17/08/2009
In addition to determining if a client is resident, it is important to check if the client is also ordinarily resident in the UK for tax purposes. Ordinary residence can determine if a client can be taxed on the remittance basis and how their employment income will be taxed.
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Should a lay trustee whose co-trustee was the Executor and Trust Company of a solicitor’s firm be entitled to argue that he had a reasonable excuse for the late payment of capital gains tax (CGT) on a share sale because HMRC had not drawn the payment on account feature to his attention?
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